Section 174: New Rules for Research & Experimentation (C62989)

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Please note that this webinar Is from a third party vendor, CPA Crossings. We strongly recommend registering no later than one-hour before the webinar begins. Please contact CPA Crossings webinar hotline if you do Not receive your webinar invitation via email within five minutes after registering:  877-370-2220 ext. 1. Thank you.

Date(s):

06/19/2024

Registration Open:

12:00 AM - 4:00 PM

Time:

4:00 PM - 5:00 PM

Facility:

 Online

Meeting Type:

Webinars

CPE Credit:

1.00

Field(s) Of Study:

Taxation (1.00)

Level of Knowledge:

Intermediate

Price:

Member: $55.00
Nonmember: $75.00

Individual Discounts:

Not Available

Overview

After attending this presentation you will be able to identify recent changes affecting the deduction of research and experimental expenditures.

Highlights

The major topics that will be covered in this class include:

  • Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
  • Comparison of the Section 41 R&E credit to the Section 174 R&E deduction.
  • Financial accounting for R&E costs.
  • Required change of accounting method and Form 3115.
  • Revised treatment of software development costs.
  • Comprehensive case problems explaining implementation of the law changes.

Speaker(s)

Prerequisites

Basic tax knowledge